Morocco Corporate Tax Rate 35% Second Highest World

Morocco shares second place in the global ranking with Colombia and Malta. Only France displays a higher rate, at 36.1%, due to an exceptional contribution applied in 2026.

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The contrast with the rest of the world is significant. The average legal rate calculated by the OECD stands at 21.2%, compared to 26.6% in Africa. The Moroccan rate thus exceeds these two averages by 13.8 and 8.4 percentage points respectively.

According to the OECD’s Corporate Tax Statistics 2026 report, only 25 of the 146 jurisdictions examined apply a rate equal to or higher than 30%.

This 35% figure does not mean, however, that all companies established in Morocco are taxed at this level. It is the maximum legal rate retained by the OECD to allow international comparisons. In Morocco, it concerns companies whose net profit reaches or exceeds 100 million dirhams.

Morocco swims against the tide

Morocco’s position is all the more remarkable as the global trend has long been downward. Between 2000 and 2026, 113 jurisdictions reduced their legal corporate tax rate, while only 15 increased it.

Morocco is also among the four jurisdictions that raised their rate between 2025 and 2026. It increased by one point, as in South Korea, Lithuania and San Marino. At the same time, Honduras, Cape Verde and Portugal lowered theirs.

This ranking must nevertheless be interpreted with caution. The legal rate does not necessarily correspond to the tax actually paid after exemptions, preferential regimes, deductions or benefits granted to certain investments. The OECD itself emphasizes that this indicator does not capture the full complexity of tax systems.

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It nonetheless places Morocco in a singular situation: the kingdom seeks to attract major industrial and foreign projects while subjecting the highest profits to a rate now far above African and global averages.